A Place in Childhood (APiC) Scottish Charitable Incorporated Organisation SC048635
Annual Report and Financial Statements For the period ended 19 August 2022
CONTENTS
| Trustees’ Annual Report | 4 - 7 |
|---|---|
| Independent Examiner’s Report | 10 |
| Statement of Profit and Loss | 11 |
| Statement of Balances | 13 |
| Notes to the accounts | 15 |
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Report of the Trustees for the period ended 19 August 2022
The trustees have great pleasure in presenting the annual report for A Place in Childhood (APiC), together with the financial statements for the period ended 19 August 2022. These constitute our closing accounts, as we transition our work from a Scottish Charitable Incorporated Organisation into a Community Interest Company after this point.
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity name
A Place in Childhood, also known as APiC, a Scottish Charitable Incorporated Organisation.
Registered charity number
SC048635
Principal address
5 South Charlotte Street Edinburgh EH2 4AN
Trustees
| Appointed 25 May 2021 | |
|---|---|
| Commenced a sabbatical from 18 December 2020 to August 2023 |
|
| Appointed Secretary from March 2021 | |
| Treasurer from 23 November 2019, resigned as Board Trustee 1 September 2021 |
|
| Executive Director and Board Trustee, resigned as Board Trustee 5 July 2021 |
|
| Commenced a sabbatical from – March 2021, resigned 13 December 2021 |
|
| Board Trustee, appointed as Treasurer December 2021, resigned as Board Trustee 26 May 2022 |
|
| Board Trustee | |
| Board Trustee resigned as Board Trustee 4 May 2022 |
|
| Chair from 27 February 2021 | |
| Executive Director and Board Trustee, resigned as Board Trustee 5 July 2021 |
Independent examiner :
Bankers: Co-operative Bank
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STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution and governing document
The Charity is a Scottish Charitable Incorporated Organisation (SCIO), registered on 21 August 2018. The Charity has a single tier structure and, as such, the trustees are the members of the charity.
Recruitment and appointment of new Trustees
Membership of the Board of Trustees is open to those individuals who i) have been nominated by a body with which the organisation has had close contact in the course of its activities; or ii) on the basis that the individual has specialist experience or skills which would be beneficial to the Board. The Board has undertaken specific recruitment drives in the period to 19 August 2022, but has not appointed additional Trustees due to the Board’s intention to transfer operations to a Community Interest Company..
The Board meets every five to six weeks. New charity trustees (up to a maximum of 15) can be appointed at any time – by way of resolution passed by majority vote at a meeting of the Board. The minimum number of charity trustees is three.
Organisational structure
APiC’s structure consists of a Board and employees (who form the Executive membership of the Board of Trustees). The Board is responsible for controlling the activities of the organisation, including its financial position, while the employees undertake the key activities of the organisation and other administrative duties.
OBJECTIVES AND ACTIVITIES
Charitable purposes
The Charity’s purposes are:
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To assist the advancement of human rights, conflict resolution or reconciliation by promoting child-friendly environments that respect children’s human rights, as defined in the UN Convention on the Rights of the Child (the UNCRC);
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To assist the advancement of citizenship or community development (including rural or urban regeneration) by facilitating children’s participation in decisions that affect them; and
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To assist the advancement of education by training children and adults in their rights and the creation of inclusive environments.
Objectives and aims
APiC’s overarching mission is to facilitate projects which enable the rights of young citizens to participate meaningfully in societal improvement, while building lifelong skills for a prosperous and equitable future. Children’s lived experience combines with our research, policy and action expertise to help their communities adapt to the
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unprecedented challenges and uncertainty Scotland faces. Through this we promote superior environments for children and young people which align with the UN Convention on the Rights of the Child.
We have world-leading expertise at engaging with children and young people of all ages, on their own terms, and articulating their voice faithfully. Our team comprises in-depth knowledge of children’s rights, outdoor education, planning policy, entrepreneurship, and educational and environmental psychology, as well as practical know-how at designing high-quality child-friendly spaces.
A Place in Childhood profile and significant activities
Between 31 March 2021 and 19 August 2022, APiC has undertaken a number of high-profile engagements with key partners.
COVID-19
In response to the COVID- 19 pandemic – and in recognition of the profound impacts to children and young people as a result of the restrictions – APiC has undertaken a project to understand and track the issues faced. The project was co-produced with children and young people working in four ‘teams’ across Scotland and focused on: The challenges posed by the restrictions; and how the young consultants would propose to address these.
The first stage report can be accessed at www.aplaceinchildhood.org/wpcontent/uploads/2020/07/ScotyouthandCOVID-report-Jul-2020.pdf.
In March 2021, APiC commenced a second phase of this research project, this time supported by the Children and Young People’s Commissioner Scotland. This filled in the gaps between the first lockdown and the winter lockdown of 2020-21. The report was released in July 2021, to significant media and stakeholder interest. In can be accessed here: http://aplaceinchildhood.org/wpcontent/uploads/2021/07/ScotYouthandCOVID2-Report_FINAL.pdf
From January 2022, APiC commenced a third phase of the project supported by the Children and Young People’s Commissioner Scotland. This revolves around taking the Young Consultants’ Asks from phase 2, and working with more children and young people across Scotland to create a Manifesto for Children and Young People’s Rights in Recovery. This is currently scheduled for release in towards the end of 2022. Blog updates are available here: https://aplaceinchildhood.org/insights/
Play Pedagogy Award for Scottish Primary Schools
In July 2020, APiC worked with Play Scotland to write a guide to Playful Pedagogy for their website. The aim was to introduce practitioners to playful ways of effectively implementing Education Scotland’s Realising the Ambition and Curriculum for Excellence. The guide can be viewed as a booklet here: - - https://www.playscotland.org/resources/print/Playful Pedagogy Toolkit.pdf?plsctml_id=20592
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From September 2020, APiC began work on a co-produced Play Pedagogy Award for Scottish primary schools. This work is now close to completion, and a soft launch is currently planned for Autumn 2022.
Enabling Independent Active Travel for Scotland’s Young People
Sustrans commissioned APiC in 2020 to examine the factors that do and do not promote independent active travel for young Scots, to determine what ageappropriate infrastructure looks like. APiC worked with young people between the ages of 11 and 16 through a Virtual Participatory Action Research methodology between October and December 2020, asking 31 Young Consultants in four diverse communities, and a subset of their parents/carers about their local area.
Across the course of three workshops for each Young Consultants and their parents/carers, they built Active Travel Maps and analysed key barriers and opportunities for change that would be the greatest win-wins to get as many 11 to 16-year-olds out walking and cycling in their communities as possible. This work was completed by April 2021. It is scheduled to be published in September.
Teenagers and Public Space research with Sustrans Scotland
In October 2021, APiC began working with Sustrans Scotland to understand what teenagers need from public space. The aim of the work is to enable Sustrans to deliver the best outcomes through their Places for Everyone Infrastructure scheme, funded by Transport Scotland.
The work is involving three case studies across Scotland, looking at commonalities and differences between urban and rural and different parts of Scotland. The research is participatory and action-oriented in its methodology, involving over a hundred young people and local stakeholders in every community through a series of workshops. The resulting report is due in the autumn term of 2022, and while the report itself will not be made public, we envisage sharing of the core findings in and beyond Sustrans’ team and partners.
National Planning Framework 4 (NPF 4)
In December 2021, the Scottish Government released a draft version of the National Planning Framework 4. This sets out their vision for spatial and land use planning up to 2045, and they invited consultation responses on the draft up until 31st March 2021.
APiC both submitted a consultation response, and worked with Play Scotland to organise seminars that would enhance engagement from the child and youth - sectors. APiC’s response can be found here: https://aplaceinchildhood.org/our vision-for-an-inclusive-and-effective-national-planning-framework-4/
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Further information on the events APiC helped convene can be found here: https://aplaceinchildhood.org/event-children-young-people-and-the-nationalplanning-framework-4/
Redesigning Langdale Street (Glasgow) in Minecraft
In June 2021, APiC worked with Sustrans Scotland, St Paul’s Youth Forum, and St Philomena’s Primary School (in north-east Glasgow), on a pilot placemaking project to engage local children using the game Minecraft. Working with a team of 10 budding young designers, we alternated between site visits, group discussions, and using Minecraft to explore designs for a new public square in neighbouring Langdale Street. The Minecraft world included a faithful rendering of the local area, with local landmarks and many of the children’s homes.
Engagement with children is usually based around seeking reactions or tweaks to adults’ pre-hashed ideas, rather than birthing original ideas from children’s lived experience. In fact, even when children do propose original ideas, it can be difficult to show wider stakeholders what this would look like in practice. What can result is a dismissal of children’s proposals as imaginative, but unrealistic.
Minecraft therefore immediately struck us a way to really show what children can contribute and enhance discussions with wider stakeholders. Another truly exciting benefit is that many children are incredibly adept at this game already. It’s use thus really puts children in control, and enables their creativity and vision to shine.
You can read more about the project and outputs here: https://aplaceinchildhood.org/minecraft-a-creative-sandbox-for-engaging-childrenand-young-people-in-urban-design/
Engaging Children and Young People in Transport Infrastructure and Placemaking: A Places for Everyone Handbook Chapter
Between January and February 2022, APiC worked with Sustrans Scotland to draft a chapter for their ‘Places for Everyone’ handbook. APiC wrote this with regard to their principle of designing for the Independent 12-year-old. The chapter is now in the editing stage with Sustrans, and the output will be an accessible overview of methods, approaches, and toolkits for guiding and evaluating future work, to help meet their overarching aims of child-friendly design. It will not be published publicly, but shared freely amongst staff and partners.
Strategic Service Review of Starlight Children’s Foundation’s Services
In March 2022, APiC began working on a strategic service review of Starlight’s services for children and families. This involves reviewing what’s working and what’s not in terms of how they support seriously ill children across the UK inside and
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outside of healthcare settings. The work is involving visits to children’s hospitals to observe operations and speak seriously ill children, as well as interviews and workshops with children, families, healthcare professionals, and Starlight staff. It will culminate in a survey across Starlight’s estate. The final report is currently scheduled be finished in January 2023. It will not be published publicly, but used to inform the work of Starlight and their partners.
Communicating Urban Design Principles using Cities Skylines with Sustrans Scotland
In April 2022, APiC began working with Sustrans Scotland to pilot an approach to teaching and assessing urban design for secondary school pupils. This involves immersive gameplay within the city building platform Cities Skylines. Sessions will be delivered in a school in Edinburgh and the Lothians in the Autumn term 2022.
FINANCIAL REVIEW
Principal funding sources
APiC’s principal source of income is the receipt of project funding. Services delivered by APiC, and for which project income may be received, include:
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Child-led placemaking;
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Online collaboration and workshops with children and young people;
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Consultancy on place and policy;
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Academic research and evaluation; and
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Public speaking.
Financial position
In the period to 19 August 2022, all charitable income related either to the delivery of projects with key partners or to appearance at public speaking engagements undertaken by the Executive Team. £181 of donations were also received.
Key items of expenditure related to costs of project delivery, and to Trustee expenses.
Reserves held at 19 August 2022 will be used in future periods to support project activity through the new Community Interest Company, particularly the permanent employment of our Executive Directors.
Reserves policy
The trustee’s policy is to retain three months’ worth of expenditure in order to meet commitments and to cover unexpected outlays.
Given APiC’s reliance on project income, some expenditure is necessarily incurred on project delivery and recharged, as appropriate, to clients. The minimum level of reserves, therefore, has been established by taking a monthly average of operational expenditure only.
Three months operational expenditure is £17,483, and current reserves at 19 August 2022 are below this level. However, contracted work means the Board of Trustees
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are content that running costs can be met until the end of 2022. The reserves policy is reviewed annually and agreed by the Board of Trustees at its May meeting.
This report was approved by the trustees on 09.09.2022 and signed on their behalf by
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| ~~———~~ | Independent Examiner's Report on the Financial Statements A Place in Childhood (APiC) ~~———~~ |
|---|---|
| Report to the trustees/members of ~~———~~ |
|
| Registered charity number ~~———~~ |
SC048635 ~~———~~ |
| Registered charity number On the accounts of the charitv for the vear ended |
19thAugust 2022 |
| Respective responsibilities of trustees and examiner Basis of independent examiner's statement |
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ('the 2005 Act') and the Charities Accounts (Scotland) Regulations 2006(as amended) ('the 2006 Accounts regulations' ) The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention. |
| particular matters have come to my attention. My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. |
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| Independent examiner'sIn the course of my examination, no matter has come to my statementattention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts with accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have n:>t been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be re.ached. Signed: |
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Statement of Profit and Loss for the period ended 19 August 2022
Profit and Loss
A Place in Childhood
For the period 1 April 2021 to 19 August 2022
Cash Basis
| Cash Basis | ||
|---|---|---|
| Account | 1 Apr 2021-19 Aug 2022 | 22 Feb 2020-31 Mar 2021 |
| Turnover | ||
| Consultancy | 5,410 | 1,330 |
| Desk Research | 4,725 | 1,833 |
| Education and Training | 5,000 | 515 |
| Project Materials and Equipment | 385 | 65 |
| Project-Based Research | 87,043 | 47,704 |
| Travel and Subsistence | 0 | 311 |
| Total Turnover | 102,563 | 51,758 |
| Cost of Sales | ||
| Participant Payments | 4,145 | 2,630 |
| Project Materials and Equipment Direct Costs | 249 | 0 |
| Project Support Remuneration | 1,222 | 472 |
| Sub-Contractors | 5,500 | 0 |
| Travel and Subsistence Direct Costs | 2,667 | 1,080 |
| Total Cost of Sales | 13,784 | 4,183 |
| Gross Profit | 88,779 | 47,575 |
| Administrative Costs | ||
| Audit and Accountancy Expenses | 73 | 250 |
| Bank Fees | 126 | 3 |
| Employers National Insurance | 1,461 | 0 |
| Charitable Projects (internally funded) | 0 | 530 |
| General Expenses | 647 | 18 |
| Insurance | 369 | 646 |
| IT Software and Consumables | 937 | 467 |
| Membership and Subscriptions | 200 | 172 |
| Payroll Expenses | 650 | 297 |
| Pensions Costs | 2,022 | 0 |
| Postage, Freight & Courier | 3 | 0 |
| Printing & Stationery | 49 | 38 |
| Rent | 204 | 145 |
| Salaries | 91,225 | 32,021 |
| Trustee Expenses | 115 | 146 |
| Website and Marketing | 263 | 795 |
| Total Administrative Costs | 98,345 | 35,528 |
| Operating Profit | (9,566) | 12,048 |
| Other Income | ||
| Donations | 181 | 629 |
| Total Other Income | 181 | 629 |
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| Profit on Ordinary Activities Before Taxation | (9,385) | 12,676 |
|---|---|---|
| Profit after Taxation | (9,385) | 12,676 |
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Statement of Balances – as at 19 August 2022
Balance Sheet
A Place in Childhood As at 19 August 2022 Cash Basis
| Statement of Balances – as at 19 August 2022 Balance Sheet A Place in Childhood As at 19 August 2022 Cash Basis |
|||
|---|---|---|---|
| Account | 19 Aug 2022 |
31 Mar 2022 |
31 Mar 2021 |
| Fixed Assets | |||
| Tangible Assets | |||
| Computer Equipment | 599 | 599 | 599 |
| Office Equipment | 60 | 0 | 0 |
| Research Equipment | 125 | 0 | 0 |
| Total Tangible Assets | 784 | 599 | 599 |
| Total Fixed Assets | 784 | 599 | 599 |
| Current Assets | |||
| Cash at bank and in hand | |||
| Business Account | 10,952 | 20,581 | 18,320 |
| GBP PayPal | 951 | 56 | 0 |
| Total Cash at bank and in hand |
11,903 | 20,637 | 18,320 |
| Accounts Receivable | (3) | (3) | (3) |
| Total Current Assets | 11,900 | 20,634 | 18,317 |
| Creditors: amounts falling due within one year | |||
| NIC Payable | (447) | 1,336 | 0 |
| PAYE Payable | (124) | 1,137 | 7041 |
| Pensions Payable | (282) | 0 | 0 |
| Student Loan Deductions Payable |
0 | 271 | 0 |
| Rounding | (1) | (1) | 0 |
| Wages Payable - Payroll | 4,007 | 0 | 0 |
| Total Creditors: amounts falling due within one year |
3,153 | 2,744 | 7,041 |
| Net Current Assets (Liabilities) |
8,747 | 17,890 | 11,276 |
| Total Assets less Current Liabilities |
9,531 | 18,489 | 11,875 |
| Net Assets | 9,531 | 18,489 | 11,875 |
| Capital and Reserves | |||
| Current Year Earnings | (8,958) | (427) | 17,772 |
| Retained Earnings | 18,489 | 18,916 | 1,144 |
| Total Capital and Reserves | 9,531 | 18,489 | 18,916 |
Approved by the trustees on 09.09.2022 and signed on their behalf by
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Page 14 of 16 ADIC A In Chlklhood
Notes to the accounts for the period ended 19 August 2022
1. Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Nature and purpose of funds
Unrestricted funds are those that can be used at the discretion of the trustees in the furtherance of the objectives of the charity. The trustees maintain a single unrestricted fund for the day to day operation of the charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by donors, or when funds are raised for specific purposes. The charity did not hold any restricted funds as of 19 August 2022.
3. Related party transactions
£441 was paid to previous Trustee, a , in relation to his support on the Cities Skylines Project as an Associate.
4. Project expenditure
| Unrestricted funds (£) |
Total 2022 (£) |
Total 2021 (£) |
||
|---|---|---|---|---|
| Travel and subsistence | 2,667 | 2,667 | 30,696 | |
| Payments to suppliers | 5,500.00 | 5,500.00 | 1,080 | |
| Project-specific Staffing | 1,222 | 1,222 | - | |
| Sundry | 4,394 | 4,394 | 3,160 | |
| Total receipts | 13,784 | 13,784 | 34,936 |
5. Cost of charitable activities
| Unrestricted funds (£) |
Total 2022 (£) |
Total 2021 (£) |
||
|---|---|---|---|---|
| Trustee Expenses | 115 | 115 | 146 | |
| Insurance | 369 | 369 | 646 | |
| Premises | 204 | 204 | 145 | |
| Website and Telecommunications | 189 | 189 | 849 |
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| Sundry | 6,917 | 6,917 | 831 | |
|---|---|---|---|---|
| Staff costs | 90,536 | 66,641 | 413 | |
| Total receipts | 68,285 | 68,285 | 3,027 | |
6. Payments to Trustees
£6.632.16 was paid to the Executive Directors, and through zerohour contracts (combined). Upon receiving permanent contracts in July 2021, the Executive Directors resigned their positions on the Board of Trustees. A payment of £781.25 was made to Board Trustee , through written agreement, for his project support on the Langdale Street Minecraft Project.
Payments were made in accordance with OSCR guidance on payments to Trustees, and were approved by the Board.
7. Taxation
The charity is liable to pay income tax on Executive Director remuneration, but not capital gains tax on its charitable activities. The charity is not registered for VAT. Irrecoverable VAT is included in the expense to which it relates.
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